Article (55) :- When clearing any goods, even if exempt from fees and taxes, a detailed declaration must be presented to the Customs Department containing all information that enables application of customs regulations and the collection of fees and Taxes due and for the purposes of statistics.

Article (56) :- The Chairman of the Authority shall determine the form of the detailed declarations, the number of copies and the information that must be contained in the documents that are appended thereto and the exceptions to this rule.

The detailed declaration shall be recorded under an annual serial number following ascertainment of its being compatible with the provisions of the articles of this section.

Article (57) : It shall not be permissible to mention in the detailed declaration except goods related to a single cargo statement, with the exception of cases that are determined by the Customs Authority.

Article (58) : It shall not be permissible to mention in the declaration several closed parcels and grouped in any manner whatsoever as being a single parcel.

As regards containers, drums and trailers the regulations issues by the Customs authority shall be taken into due consideration.

Article (59) :- It shall not permissible to amend the contents of the Customs declaration after its being recorded. However, the declarer can apply to effect a correction regarding the number, measurements, weight or value, provided that such applications is submitted before the declaration is referred to the inspection organ.

Article (60): The Customs Department shall have the right to cancel the declarations that have been recorded and on which the fees and taxes due have not been settled or whose stages of clearance have not been completed for reasons owed to those who submitted it and that within a period of fifteen days from the date if recording such declarations.

The Customs Department may agree to cancel the declarations at the request of their submitters so long as the fees and taxes due on them have not been paid.

In the event of there being a dispute cancellation shall not be permitted until such dispute has been settled.

In the preceding cases the Customs Department shall have the right to demand inspection of the goods and to carry out such inspection in the absence of the submitter of the declaration after notifying him of his attending the inspection by a written invitation and his failing to attend.

Article (61) :- Owners of goods or their legal representatives have the right to inspect their goods before submitting the detailed declaration, and taking samples when necessary, and that after obtaining a permit from the Customs Department. It shall be a condition that such inspection shall take place under its supervision. The samples taken shall be subject to the fees and taxes due.

Article (62) :- It shall not be permissible for other than the owners of goods or their legal representatives to peruse customs declarations. The judicial and competent official quarters are excepted from this.

Section Two Inspection of Goods

Article (63) : After recording the detailed declarations the customs Department shall undertake a full or partial inspection of the goods or except them therefrom according to the organizational in- structions issued by the Customs Authority.

Article (64): -Inspection of goods shall take place within the customs precincts and inspection outside such precincts shall not be permitted except for necessity dictated by the nature and type of the goods themselves. This shall be upon the request of those concerned and at their expense in accordance with the rules that are established by the Customs Authority.

The goods shall be transported to the place of inspection. The parcels shall be opened and re-wrapped and all other acts required by such inspection shall be done at the expense and responsibility of the submitter of the declaration.

It shall not be permissible to transport goods that have been placed in customs warehouses in the places specified for inspection without the permission of the Customs Department.

Those engaged in the transport and submission of goods for inspection must be acceptable to the Customs Department. It shall not be permissible for any person to enter the customs warehouses and stores, sheds covered places and squares prepared for the storage of goods or their being deposited in the places specified for inspection without the permission of the Customs Department.

Article (65) : -Inspection shall not be permissible to carry out an inspection without the presence of the submitter of the declaration or his legal representative. When a shortage appears in the contents of the parcels responsibility therefore shall be determined in the following manner:-

1. if the parcels were entered into the customs warehouses or stores in an apparently sound condition establishing that the shortage occurs in the source country before shipment then the responsibility is nullified

2. If the parcels entering the customs warehouses or stores were in an apparently unsound condition, then the body exploiting such warehouses or stores must, along with the Customs Department and the transport company when necessary establish such condition in receipt minute and ascertain their weight and contents. The exploiting body should then take the measures necessary for their safe preservation.

The transporters shall be responsible unless he produces documents of established relevance that he received the parcels and their contents in the manner they were seen in when entered into the warehouses or stores.

3. If the parcels were entered in an apparently sound condition and then became the subject of suspicion after having been brought into the customs warehouses or stores, then the responsibility shall fall upon the exploiting body in the event of the existence of a shortage or a change being established.

Article (66): -The customs Department may open the parcels for inspection, in the event of suspicion of the presence of prohibited goods or a contravention of what is stated in the customs documents, if the person concerned or his legal representative refuses to attend the inspection at the specified time and a minute shall be recorded of the outcome of the inspection.

Article (67) :- The Customs Department has the right to re-inspect the goods when necessary.

Article (68) :- The Customs Department has the right to have the goods analysed by an approved analyst of the Customs Authority to ascertain their type or specifications or their being compatible with regulations.

Article (69) :- The Customs Department and those concerned may object to the outcome of the analysis before the arbitration committee provided for in Article (77) of this law which shall decide upon the dispute after into consideration the views of the analyst (s) chosen by this committee.

The rules regulating such measures and analysis wages shall be determined by resolution of the minister upon the proposal of the Chairman of the Authority.

Article (70) : 1- If the other legal provisions in force require the presence of special conditions and specifications necessitating analysis and inspection, then this must be accomplished before the goods are released.

2- Goods which are established through inspection and analysis to be harmful may be destroyed by the Customs Department and that at the expense of and in the presence of their owners or their legal representative. They may, if they wish , re-export them within a period specified by the Customs Department. If they fail to attend or re-export after being informed in writing the destruction operation shall be carried out at their expense and the necessary minute thereon shall be recorded.

Article (71) : 1- The wrappings of goods of relative tarrifs (value) shall be subject to the fees of the goods contained therein. The minister may, by his resolution issued upon the proposal of the Chairman of the Authority, determine the cases when the fees and taxes due on the wrappings shall be levied separately from the goods that are contained therein and according to their tarrifs items, be that in respect of goods of relative or qualitative tarrifs or those that are subject to lowered duties or are exempt of customs duties.

2- By resolution of the minister, upon the proposal of the Chairman of the Authority, the conditions by which the inspection of goods subject to duties on the basis of weight shall be determined and the duties due calculated.

Article (72) :- If the Customs Department cannot ascertain the correctness of the declaration through examination of the goods or the documents submitted, it may decide to halt the inspection and demand such documents as provide the necessary elements of proof, provided that all measures shall be taken to shorten the period of stoppage.

Article (73) :- Duties and taxes must be levied according to the contents of the declaration . However, if the outcome of the inspection shows a disparity between them and what is stated in the declaration, duties and taxes shall be levied on the basis of such outcome, without prejudice to the right of the Customs Department to follow-up levy of the fines due, when necessary, in accordance with this law’s provisions.

Article (74):- Heads of inspection and other relevant heads of customs may re-inspect at the customs centres from which the goods were entered and by resolution of the head if such centre, provided that this takes place prior to the collection of customs duties in accordance with the provisions of articles form (63) till (73) of this law.

Section ThreeProvisions Concerning Travellers

Article (75): -Travellers must present themselves to the customs centre to declare what they accompany or what belongs to them.

Declaration and inspection must take place in accordance with the rules and fundaments determined by the Customs Authority.

Section Four

Article (76) :- If a dispute ensues between the Customs Department and those concerned on the goods’ specifications, origin or value, the decision of the Department shall be final, except in the following two cases:-

1- If The Department's decision entails for the person concerned a difference in customs duties and other fees and taxes of not less than (15) dinars or (390) riyals.

2- if the said decision leads to non-release of the goods and whose value is not less than (300) dinars or (7.800) riyals.

The dispute shall be recorded in a minute to be referred or two experts, one of them appointed by the Customs Department and the other by the owner of the goods or his legal representative. If the owner of the goods refrains from appointing an expert within eight days of the date of the minute, the view of the Customs Department shall be considered final.

Article (77) :- If the two experts are in agreement their view shall be final. If they disagree the dispute shall be referred to a committee made up by a permanent commissioner appointed by the minister and two- members, one of whom represents the Customs Department and is selected by the Chairman of the Authority or whosever represents him, and the other representing the Chamber of Commerce and Industry selected by the Chairman of such Chamber.

The Committee shall issue its decision unanimously or by a majority vote after perusing the views of the two experts and whosoever technical persons it may desire to consult.

The Decision of such committee shall be final and binding and un-impugnable in any manner whatsoever and the losing side shall bear the costs of arbitration.

Article (78) : The minister shall determine the number of committees, their centres, spheres of competence and the bonuses to be expended to its members and the costs of the arbitration.

Article (79) : -

1- The Customs Authority shall determine the arbitration procedures, the fundamentals to be adopted in the collection of samples, conditions of the inspection of goods disagreed upon the prior undertaking of those charged with arbitration and the writing of the documents following the decision of the two experts or the decision of the committee.

2- Arbitration shall not be permissable except as regards the goods that are still under the control of the Customs Department.

3- If the presence of the goods is not necessary and not in the condition in which the goods are subject to prohibition, the Customs Department may permit handing over of the goods before the conclusion of arbitration procedures under terms and guarantees set by the Customs Authority.

Article (80) : -

1- The two experts and members of the arbitration committee shall render the legal oath before the competent director, while the permanent commissioner who is appointed by the minister renders the legal oath upon appointment before the minister. The Executive Regulation shall determine the text of the legal oath.

2- The courts shall adhere to the provisions of this section when considering disputes regarding the value, origin or specifications of goods.

Section FivePayment of Duties and Taxes and Removal of Goods

Article (81) : coods are deemed to be collateral for duties and taxes and may not be removed from customs except after completion of customs measures in respect thereof, and payment of duties and taxes, or payment of a surety or submission of collateral therefor.

Article (82) : Duties and taxes shall be paid in accordance with the provisions of this law. Customs employees charged with collection of duties and taxes must give receipts therefore in the name of the submitter of the declaration for the owner of the goods. The receipt shall be in the form determined by the Customs Authority.

The settlement of refundable duties and taxes shall be in the name of the owner of the goods or his legal representative, after the original receipt given to him or a copy thereof, when necessary, is produced, and frees customs from any obligation the moment such amounts are paid.

Article (83) : Goods that are imported by the state and the public sector organisations and companies and bodies or to their account shall be subject to the duties and taxes due, unless there is a special legal provision exempting them there-from.

Detailed declarations as regards such goods shall be made according to general rules. Permission may be given to draw such goods immediately or after completion of inspection and before payment of duties and taxes due and that within the conditions determined by the minister upon the proposal of the Chairman of the Authority.

Article (84) : When a state of emergency is declared it may be possible to draw goods against special guarantees and conditions determined by resolution of the minister. Such goods shall be subject to the rates of customs duties and other fees and taxes in force on the date of their being removed.

Article (85): Those subject to taxation, maybe permitted to draw their goods before payment of duties and taxes thereon against a banker’s or cash guarantee within the conditions and rules determined by the minister.